ACCT 311 - Inter.Financial Accounting II

Institution:

Point Park University

Subject:

ACCOUNTING

Description:

A study of accounting standards, the conceptual framework, and financial reporting with a focus on property, plant and equipment, intangible assets, depreciation, amortization, impairments, liabilities and equity. Prereq: ACCT 310, BMGT 300 CourseObjectives Upon successful completion of the course, students will be able to: (1) Discuss the application of fair value calculations in accounting and apply time value of money concepts, including future value and present value of lump sums and annuities to accounting problems (2) Explain and account for current and long-term liabilities and contingencies (3)Explain and account for the acquisition, expense allocation and disposition of property, plant and equipment, and intangible assets (4) Explain and account for stockholder's equity, dilutive securities,including proper classification and financial statement presentation. (5) Discuss investments in debt and equity securities, including proper classification and financial statement presentation that includes accounting for changes in value, accounting for transfers between categories and accounting for sales.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.pointpark.edu

Phone Number:

(412) 391-4100

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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